Section 162 — Finance Act 2014: Liability to pay
Text of the provision Official document
Liability to pay 162 1 A gaming provider is liable for any remote gaming duty charged on the provider's profits on remote gaming for an accounting period.
2 If the gaming provider is a body corporate, the provider and the provider's directors are jointly and severally liable for any remote gaming duty charged on the provider's profits on remote gaming for an accounting period.
3 Remote gaming duty which is charged on the gaming provider's profits on remote gaming for an accounting period may be recovered from the holder of a remote operating licence for the business in the course of which the gaming took place as if the holder of the licence and the provider were jointly and severally liable to pay the duty.
Official source: legislation.gov.uk
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